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Stefan Schaltegger

Professor Dr. Dr. h.c.
Center for Sustainability Management (CSM),
Leuphana University
Scharnhorststr. 1
D-21335 Lüneburg


Picture of Stefan Schaltegger


Stefan Schaltegger is full professor of sustainability management at Leuphana University Lüneburg (Germany) and head of the MBA Sustainability Management (, which was in 2003 the worldwide first “Green MBA” programme. He is founder of the Centre for Sustainability Management (CSM), an academic competence centre focused on corporate sustainability management. For an overview of the research and continuous education programmes see:

He is a member of the editorial boards, deputy editors or associate editor of international scientific journals, including (choice): Business Strategy and the Environment (since 1998), Social and Environmental Accountability Journal (since December 2006), Sustainability Accounting, Management and Policy Journal (since 2009), Accounting, Auditing and Accountability Journal (since 2011), Meditari Accountancy Research (since 2012), Supply Chain Management. An International Journal (since 2016). Journal of Accounting & Organizational Change (since 2017); Organization & Environment (since 2018), and Journal of Cleaner Production Letters (since 2021).

Stefan Schaltegger was a member of various Steering Committees of the national research programmes, including “Sustainable Infrastructure Development (NFP 54)“ of the Swiss National Science Foundation (2003-2011); the framework programme “Research for Sustainability“ of the German Federal Ministry of Science and Education (BMBF) (2004-2008); the research programme “Sustainable Biotechnology“ of the German Federal Ministry of Science and Education (BMBF) (2002-2006). Stefan has been jury member and/or assessment methods partner of the German Sustainability Award and the Next Economy Award (sustainability award for start-ups) for the last fifteen years.

Selected publications

  • Schaltegger, S.; Christ, K.; Wenzig, J. & Burritt, R. (2022): Corporate Sustainability Management Accounting and Multi-level Links for Sustainability. A Systematic Review. International Journal of Management Reviews, Vol. 24, No. 4, 480-500; DOI: 10.1111/ijmr.12288

  • Dijkstra-Silva, S.; Schaltegger, S. & Beske-Janssen, P. (2022, online): Understanding positive contributions to sustainability. A systematic review. Journal of Environmental Management, Vol. 320, 2022, 115802;

  • Hockerts, K.; Hehenberger, L.; Schaltegger, S. & Faber, V. (2022, online): Defining and conceptualizing impact investing: Attractive nuisance or catalyst? Journal of Business Ethics, 10.1007/s10551-022-05157-3

  • Schaltegger, S.; Gibassier, D. & Maas, K. (2022, online). Managing and accounting for corporate biodiversity contributions. Mapping the field. Business Strategy and The Environment. DOI: 10.1002/bse.3166

  • Wenzig, J.; Nuzum, A. & Schaltegger, St. (2022, online): Path dependence of accountants: Why aren’t they involved in corporate sustainability? Business Strategy and the Environment,

  • Schaltegger, S. (2021): Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development. Sustainability Accounting, Management and Policy Journal, Vol. 12 No. 5, 889-897. (online 2020). DOI 10.1108/SAMPJ-08-2020-0296.

  • Hörisch, J., Schaltegger, S., & Freeman, R. E. (2020). Integrating stakeholder theory and sustainability accounting: A conceptual synthesis. Journal of Cleaner Production, 275(2020), 124097.

  • Schaltegger, S. (2020): Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting. Journal of Accounting & Organizational Change, Vol. 16 No. 4, 613-619.

  • Burritt, R.; Herzig, C.; Schaltegger, S. & Viere, T. (2019): Diffusion of environmental management accounting for cleaner production. Evidence from some case studies, Journal of Cleaner Production, 224, 479-491;

  • Schaltegger, S.; Hörisch, J. & Freeman, E (2019): Business cases for sustainability. A stakeholder theory perspective, Organization&Environment. Vol. 32, No. 3, 191–212. DOI: 10.1177/1086026617722882

  • Silva, S.; Nuzum, A. & Schaltegger, S. (2019): Stakeholder expectations on sustainability performance measurement and assessment. A systematic literature review. Journal of Cleaner Production, Vol. 217, 204-215.  

  • Silva, S. & Schaltegger, S. (2019): Social assessment and management of conflict minerals. A systematic literature review. Sustainability, Accounting, Management and Policy Journal, Vol. 10, No. 1, 157-182;  

  • Schaltegger, S. (2018): Linking Environmental Management Accounting. A reflection on (missing) links to sustainability and planetary boundaries. Social and Environmental Accountability Journal. Vol. 38, No. 1, 19-29. doi: 10.1080/0969160X.2017.1395351.

  • Schaltegger, S. & Burritt, R. (2018): Business cases and corporate engagement with sustainability. Differentiating ethical motivations, Journal of Business Ethics. Vol. 147, No. 2, 241–259. doi: 10.1007/s10551-015-2938-0

  • Qian, W. & Schaltegger, S. (2017): Revisiting Carbon Disclosure and Performance: Legiti­macy and Management Views. The British Accounting Review. Vol. 49, No. 4, 365–379.

  • Schaltegger, S.; Álvarez Etxeberria, I. & Ortas, E. (2017): Innovating Corporate Accounting and Reporting for Sustainability. Attributes and Challenges. Sustainable Development, Vol. 25, No 2, 113–122.

  • Hansen, E. & Schaltegger, S. (2016): The sustainability balanced scorecard: A systematic review of architectures, Journal of Business Ethics, Vol. 133, 193-221.

  • Maas, K.; Schaltegger, S. & Crutzen, N. (2016): Integrating corporate sustainability assess­ment, management accounting, control, and reporting. Journal of Cleaner Production, Vol. 136, Part A, 237-248.

  • Johnson, M. & Schaltegger, S. (2015): Two decades of sustainability management tools for SMEs. How far have we come? Journal of Small Business Management, Vol. 54, No. 2, 481–505.

  • Baker, M. & Schaltegger, S. (2015): Pragmatism and new directions in social and environmental accountability research, Accounting, Auditing and Accountability Journal (AAAJ), Vol. 28, No. 2, 263-294.

  • Beske, P.; Johnson, M. & Schaltegger, S. (2015): 20 years of performance measurement in Sustainable supply chain management. What has been achieved? Supply Chain Management. An International Journal. 20, No. 6, 664-680.

  • Gibassier, D. & Schaltegger, S. (2015): Carbon management accounting and reporting in practice. A case study on converging emergent approaches. Sustainability Accounting, Management and Policy Journal, Vol. 6, No. 3, 340–365.

  • Schaltegger, S.; Burritt, R.; Zvezdov, D.; Hörisch, J. & Tingey-Holyoak, J. (2015): Manage­ment roles and sustainability information. Exploring corporate practices. Australian Accounting Review, No. 75, Vol. 25, Issue 4, 328-345.

  • Schaltegger, S. & Zvezdov, D. (2015): Gatekeepers of sustainability information. Exploring the roles of accountants, Journal of Accounting and Organizational Change, Vol. 11, No. 3, 333-361.

  • Schaltegger, S. & Zvezdov, D. (2015): Expanding material flow cost accounting. Framework, review and potentials, Journal of Cleaner Production, Vol. 108, 1333-1341.

  • Burritt, R. & Schaltegger, S. (2014): Accounting towards sustainability in production and supply chains, British Accounting Review, Vol. 46, (2014), 327-343.

  • Schaltegger, S. & Burritt, R. (2014): Measuring and managing sustainability performance of supply chains. Review and sustainability supply chain management framework, Supply Chain Management: An International Journal, Vol. 19, No. 3, 232-241.

  • Windolph, S.E.; Schaltegger, S. & Herzig, C. (2014): Implementing corporate sustainability. What drives the application of sustainability management tools in Germany? Sustainability Accounting, Management and Policy Journal, Vol. 5, No. 4, 378-401.

  • Schaltegger, S.; Gibassier, D. & Zvezdov, D. (2013): Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review, Meditari Accountancy Research, Vol. 21, No. 1, 4-31.

  • Herzig, C.; Viere, T.; Schaltegger, S. & Burritt, R. (2012): Environmental Management Accounting. Cases of South-East Asian Companies. Oxon (UK)/New York: Routledge.

  • Schaltegger, S. & Csutora, M. (2012). Carbon Management Accounting: Challenges and Approaches. Journal of Cleaner Production, Vol. 36, November, 1-16.

  • Schaltegger, S.; Lüdeke-Freund, F. & Hansen, E. (2012): Business Cases for Sustainability. The Role of Business Model Innovation for Corporate Sustainability, International Journal of Innovation and Sustainable, Vol. 6, No. 2, 95-119.

  • Schaltegger, S.; Viere, T. & Zvezdov, D. (2012): Tapping Environmental Accounting Potentials of Beer Brewing. Information Needs for Successful Cleaner Production, Journal of Cleaner Production, Vol. 29-30, 1-10.

  • Schaltegger, S.; Viere, T. & Zvezdov, D. (2012): Paying Attention to Environmental Pay-offs. The case of an Indonesian textile manufacturer, International Journal of Global Environmental Issues, Vol. 12, No. 1, 56-75.

  • Burritt, R.; Schaltegger, S. & Zvezdov, D. (2011): Carbon Management Accounting. Explaining Practice in Leading German Companies, Australian Accounting Review, Vol. 21, No. 56, Issue 1, 80-98.

  • Schaltegger, S. (2011): Sustainability as a Driver for Corporate Economic Success. Consequences for the Development of Sustainability Management Control, Society and Economy, Vol. 33, No. 1, 15-28.

  • Schaltegger, S. & Burritt, R. (2010): Sustainability Accounting for Companies. Catchphrase or Decision Support for Business Leaders? Journal of World Business, Vol. 45, No. 4, 375-384.

  • Schaltegger, S.; Bennett, M.; Burritt, R. & Jasch, C. (Eds.) (2008): Environmental Management Accounting for Cleaner Production, Dordrecht: Springer. ISBN 978-1-4020-8913-8

  • Schaltegger, S. & Burritt, R. (2000): Contemporary Environmental Accounting, Sheffield: Greenleaf (with complementing solutions manual). ISBN 1-874719-34-9

  • Schaltegger, S. (1998): Accounting for Eco-Efficiency, in: Nath, B.; Hens, L.; Compton, P. & Devuyst, D. (Eds.): Environmental Management in Practice. Volume I: Instruments for Environmental Management. London: Routledge, 272-287. Reprinted in: Bartelmus, P. & Seifert, E. (Eds.) (2002): Green Accounting, Aldershot: Ashgate Publishing.

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